著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL United States and Commerce Clearing House,"Income taxes §§1-860G : as of December 1, 2007",Winter 2008 ed.,CCH,2007,Internal revenue code,,9780808018117,,https://cir.nii.ac.jp/crid/1130000794391559680